增强公民纳税意识 杜绝偷税漏税行为  

Enhance Citizens' Sense of Paying Taxes, Stop Tax Dodging and Evasion

作　　者：鄢华香[1] 

机构地区：[1]福建师大福清分校

出　　处：《福建师大福清分校学报》2002年第3期22-24,共3页Journal of Fuqing Branch of Fujian Normal University

摘　　要：税收是国家财政收入主要来源 ,国家要强大要发展必须依靠税收。当前偷逃税款的行为还比较严重。本文对偷逃税款原因进行分析 ,提出了杜绝偷逃税的几点法律思考。Taxes are the main source of a state's revenue.Acountry's development and powerfulness must depsnd on taxes.At present,there exist serious problems of tax dodging and tax evasion.This paper analyzes the causes of the puoblems and putsforward some legal ideas on how to put an end to tax dodging and evasion.

关 键 词：漏税行为 税收 税法 偷税行为 纳税意识 

分 类 号：F812.42[经济管理—财政学] D922.22[政治法律—经济法学]